Search for dissertations about: "Annika Yström"

Found 2 swedish dissertations containing the words Annika Yström.

  2. 1. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

    Author : Annika Yström; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Abstract : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. READ MORE

  4. 2. The role of financial reporting : Perspectives of different actors within the reporting environment of entrepreneurial SMEs

    Author : Annika Yström; Gunnar Rimmel; Emilia Florin Samuelsson; Elisabetta Barone; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Abstract : In this thesis, the role of entrepreneurial SMEs’ financial reporting is inquired into by posing questions about purposes of use and information needs of users, with the aim of increasing our understanding of what overall objective/s financial reporting can fulfill with respect to this group of entities. The study departs from an interpretivist view and follows a qualitative research strategy with empirical data collected through semi-structured interviews and document studies. READ MORE